MPV_MAUD Management Accounting and Taxes in the Non-profit Sector

Faculty of Economics and Administration
Autumn 2021
Extent and Intensity
1/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person.
Teacher(s)
Ing. Marie Hladká, Ph.D. (lecturer)
Ing. Marie Hladká, Ph.D. (seminar tutor)
Ing. Jakub Pejcal, Ph.D. (seminar tutor)
Guaranteed by
Ing. Marie Hladká, Ph.D.
Department of Public Economics - Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics - Faculty of Economics and Administration
Timetable
Wed 8:00–9:50 P104, except Wed 15. 9., except Wed 3. 11.
  • Timetable of Seminar Groups:
MPV_MAUD/01: Mon 10:00–11:50 P304, except Mon 13. 9., except Mon 1. 11., J. Pejcal
MPV_MAUD/02: Mon 12:00–13:50 P201, except Mon 13. 9., except Mon 1. 11., J. Pejcal
MPV_MAUD/03: Wed 10:00–11:50 P201, except Wed 15. 9., except Wed 3. 11., M. Hladká
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
there are 11 fields of study the course is directly associated with, display
Course objectives
The subject is focused on possibilities of the usage of managerial accounting among the non-profit organizations.
The main course objectives can be summarized as follows:
- To introduce the basic management accounting and taxes theory and apply it in the Czech context,
- To familiarize with the cohesion of the management, finance a tax accounting,
- To present actual trends of using managerial techniques,
- To analyze economic data for the needs of non-profit organization management,
- To discuss and independently solve more complicated financial situations in the whole non-profit organization.
Learning outcomes
Student knows
- Use the tools of managerial accounting, which are the calculations and the budgets;
- Search for resources to estimate the cost side of the budget;
- Search for specific sources of funding in non-profit organizations (budget revenue side);
perform financial analysis and assess the financial health of a non-profit organization;
- Process the project proposal in the team.
Syllabus
  • The main aim of the tutorial is the gaining of skills in the field of the managerial accounting. The subject should offer the specific project manager literacy, it is to intermediate the particular and practical knowledge in the accounting entity and taxes of the non-entrepreneurial type. The graduates of the subject should be able to solve independently more complicated situations respecting the whole unit of account.
  • The primary objective questions are:
  • - calculations and budgets
  • - the applications for the financial resources
  • - the final accounts of the gained financial resources
  • The main topics are as follows :
  • 1 Introduction seminar – revision of basic accounting theory and practice. Seminar work outline, assessment criteria. The differentiation between financial and managerial accounting, the importance of managerial accounting, managerial accounting in relationship with statistics, financial analysis, controlling and budgeting.
  • 2 Cost calculation
  • Types of costs, the structure of costs, possible usage of the calculation formula, the theme of overhead expenses.
  • 3 Budgeting
  • The meaning of a budget, classification of budgets, budgeting techniques, resource budget.
  • 4 Project
  • Writing a project in a non-profit organization according to the organization’s goals and aims. Revision of the typology of non-profit organizations, civil associations as basic types of organizations for the project.
  • 5 Costs
  • Presenting a specific project (first assessment test). Creating the costs side of the project, divided into personal costs, material costs, costs of services, the possibility of counting overhead costs.
  • 6 Revenues
  • Finding precise data for the chosen project. Creating a revenue side of the budget.
  • 7 Request for public financial aid
  • Prepare a request for a grant from the supplier which supports the chosen area of the project.
  • 8 Request for private financial aid
  • Search for a private donor of financial resources for the chosen project (endowment resources, gifts from profit organizations)
  • 9 Own financial resources
  • Financial resources of the organization for the project, membership fees, services and so on.
  • 10 Financial accounting and financial analysis
  • Presenting of the project including the means of acquiring financial resources (second assessment test). Own project accounting written in a ledger with regard to the type of organization and supplied financial resources, accounting of the projects resources.
  • 11 Final report of the project
  • Preparing the final report of the project, subject and financial part, presenting the project and its sustainability.
  • 12 Taxes
  • Taxes in non-profit making organizations.
  • 13 Final revision
  • Finalization of the project, final revision and answering of exact questions about the presented projects.
  • To complete the course, it is necessary to: successfully write a test, prepare a semester project and pass an oral exam.
Literature
    recommended literature
  • MÁČE, Miroslav. Manažerské účetnictví veřejného sektoru. První vydání. Praha: Grada, 2018. 509 stran. ISBN 9788027120031. info
  • STEJSKALOVÁ, Irena. Využití účetnictví v řízení neziskových organizací : se zvláštním zřetelem na tvorbu a využití rozpočtu v řízení. Vyd. 1. Praha: ASPI, 2006. 137 s. ISBN 8073571870. info
    not specified
  • KRÁL, Bohumil. Manažerské účetnictví. 4. rozšířené a aktualizo. Praha: Management Press, 2018. 791 stran. ISBN 9788072615681. info
  • ŠOLJAKOVÁ, Libuše. Manažerské účetnictví I. : případové studie a příklady. Vyd. 1. V Praze: Oeconomica, 2013. 246 s. ISBN 9788024519524. info
  • LAZAR, Jaromír. Manažerské účetnictví a controlling. 1. vyd. Praha: Grada, 2012. 271 s. ISBN 9788024741338. info
  • ŠOLJAKOVÁ, Libuše. Strategicky zaměřené manažerské účetnictví. Vyd. 1. Praha: Management Press, 2009. 206 s. ISBN 9788072611997. info
  • FIBÍROVÁ, Jana, Libuše ŠOLJAKOVÁ and Jaroslav WAGNER. Nákladové a manažerské účetnictví. Vyd. 1. Praha: ASPI, 2007. 430 s. ISBN 9788073572990. info
Teaching methods
Teaching methods stems out of theoretical preparations, where students verify theoretical knowledge on particular task in the field of costing and budgeting. When elaborating the task, discussion is going on, for example in groups or with the teacher. Students also find background data for the project on the internet or during a personal visit in a non-profit organization etc. The ability to work individually with regard to working in a team is emphasized. The important teaching method is also final defense of the project in front of other students.
Assessment methods
The seminars are organized according to the thematic areas. Control tests in weeks 5 and 10 are mandatory.
The first test consists in making a calculation and a budget for a given area, including relevant comments. The evaluation of this test is given by the fulfillment of all given points.
The second test is focused on repeating the financial accounting of non-profit organizations. The student must have at least 60% of properly accounted accounting cases to complete.
The course is concluded with an oral exam. It focuses on the project defense and the verification of theoretical knowledge.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on course enrolment limitations: max. 20 cizích studentů
The course is also listed under the following terms Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020.
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